Which of the following is NOT a criterion for validation notes?

Including personal opinions from the auditor is not a criterion for validation notes because the purpose of validation notes is to provide objective and factual information that supports the audit findings. Validation notes should focus on evidence, facts, and clear reasoning rather than subjective interpretations or personal beliefs. This ensures that the audit is credible, reliable, and respectful of the professional standards expected in an auditing context.

In contrast, answering the audit question, maintaining professionalism in style and content, and justifying the points awarded or withheld are all essential for creating clear, coherent, and authoritative validation notes. These elements establish the auditor's clarity and rigor in their assessments, which is critical for maintaining the integrity of the audit process.